Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. - AT
SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. - AT
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